岭南学术论坛系列讲座（第713期）

讲座题目：Taxing Mobile Money: Theory and Evidence
报  告 人：Shafik Hebous（国际货币基金组织（IMF）财政事务部 副司长）
主  持 人：鲁晓东（williamhill中国 教授）
时      间：2026年5月15日（周五）14: 30
地      点：岭南堂陈荣捷讲学厅（302）
语      言：英文

Abstract:
       Mobile money has become a central digital alternative to traditional banking in developing countries, yet several African governments have introduced taxes on mobile money transactions. We develop a model that characterizes how such taxes affect payment choices and generate excess burden. The model predicts that taxation reduces mobile money use, with elasticities shaped by access to substitutes and transaction costs: banked users substitute into formal alternatives, while unbanked users face higher effective costs, making the tax regressive. Taxation also induces substitution into cash, raising informality. We empirically test these predictions using cross-country survey data and novel transaction-level data from Cameroon, the Central African Republic, and Mali. Results show sharp declines in mobile money usage, with stronger responses among the banked. Unbanked and rural users bear a disproportionate burden. We use the empirical estimates to gauge the excess burden of the tax, which we quantify at 35% of revenue—highlighting its significant efficiency cost alongside its regressive impact.

报告人简介：

        Shafik Hebous现任国际货币基金组织（IMF）财政事务部副司长。他长期为亚洲、非洲及欧洲各成员国提供全方位的能力建设与政策咨询支持。其研究方向主要聚焦公共财政领域，涵盖跨国企业税收、新兴技术对税收体系的影响、增值税以及财政乘数等议题。他在公共财政领域成果丰硕，多篇论文刊载于各类同行评审期刊，包括Journal of Monetary Economics、American Economic Journal: Economic Policy、Journal of Public Economics。他曾担任奥斯陆大学兼职教授、法兰克福歌德大学助理教授，并先后以访问学者身份，在加州大学伯克利分校、牛津大学商业税收研究中心等机构开展科研工作。

 
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